Scottish Court of Session Decisions

Subject_1 TEINDS.
Subject_2 SECT. IV.

Valuation.

Alexander Gordon
v.
The Officers of State

Date: 23 February 1785
Case No. No. 160.

In a valuation of teinds, an allowance given to the landlord on account of his furnishing marl to his tenants.

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In an action for valuing the teinds of his estate, Mr. Gordon proved, that he was obliged, without any price, to furnish his tenants with marl for the use of their lands; and that the increase of rent, on account of that stipulation, would be moderately estimated at 20 per cent: He therefore claimed a deduction to that extent.

The Lords distinguished this case from those in which an abatement had been refused on account of sea-ware, or other manure purchased by the tenants for meliorating their farm; Feuers of Dalkeith, No. 144. p. 15745. Hay of Lawfield contra the Duke of Roxburgh. No. 149. p. 15750. There, it was observed, the advantages of which the tenants had availed themselves, and by means of which they were enabled to pay an advanced rent, were in their nature permanent; whereas, here the source of improvement was temporary and uncertain. The increase of rent, too, did not arise from an expesne incurred by the tenants, but from the; proprietor’s obligation to perform certain articles not usually incumbent on him.

The Lords found the pursuer entitled to the deduction craved.

Act. Corbet. Fac. Coll. No. 204. p. 319.